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[Cites 0, Cited by 0] [Section 144B(3)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(3)(iv) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(iv)verification units, as it may deem necessary to facilitate the conduct of faceless assessment, to perform the function of verification, which includes enquiry, cross verification, examination of books of account, examination of witnesses and recording of statements, and such other functions as may be required for the purposes of verification;